Because of the widespread use of porous media in most of life aspects such as sound absorption, a hundreds of researches were conducted to study the behavior of such media under many conditions. One of the most important parameter of such media is the permeability and therefore it is found in many of the recent literature. However, most of the recent researches involve permeability as a rigid parameter side by side with other parameters. So, this book comes to simulate the effect of permeability on sound wave propagation in porous media as a function of media dimension. The simulation was carried for both cases of stationary and movable flow when either the process of sound absorption involves thermal interaction (the basic case) or not. In addition, the case where the permeability is uniform was under scope for the purpose of comparison. The intensive mathematical derivation of the problem -which involves many cases- and the solution shows distinctive differences between uniform and variable permeability.